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Uluslararası Ekonomi, İşletme ve Politika Dergisi
International Journal of Economics, Business and Politics
http://dergipark.org.tr/ueip 2019, 3 (2), 171-182
Araştırma Makalesi / Research Article
MANAGEMENT MODEL OF ZAKAT COLLECTION AND ITS
DISTRIBUTION FOR ZAKAT AGENCY
Rizal FAHLEFI1 Asyari HASAN2 Alimin ALIMIN3
Abstract
Collection and distribution are two main activities in the zakat agency. The good management
of zakat collection and its distribution makes zakat reach its main goal, that is muslim
welfare. The research had the purpose of describing the managerial steps of zakat collection
and its distribution taken by National Zakat Agency of regency/city in the province of West
Sumatera in Indonesia. It uses qualitative research approach and case study method with
non-structured interviews, observations, and documentation studies. The research results
indicate that the management model of zakat collection and its distribution is by using steps
of POSCAC which cover the application of planning (P), organizing (O), staffing (S),
coordinating (C), actuating (A), and controlling (C). The principles of POSCAC has been applied
by National Zakat Agencies of regency/city in the province of West Sumatera, Indonesia, in
zakat collection and its distribution.
Keywords: Management, Zakat Collection, Zakat Distribution, BAZNAS
1. Introduction
The authorized zakat collector institution formed by the Indonesian
government is National Zakat Agency (Badan Amil Zakat Nasional ‘BAZNAS’) with
its central-down to regency/city level offices. The management of zakat by
BAZNAS is regulated in a Law of the Republic of Indonesia number 23 of year
2011. According to the law, BAZNAS is a nonstructural government institution
which is independent in nature given competence in doing the job of nationally managing zakat. In the course of the execution of zakat management at the
regency/city level, the regency/city level BAZNAS is formed to do the job and
function of BAZNAS in the regency/city concerned.
1 Institut Agama Islam Negeri Batusangkar, Indonesia, [email protected], orcid.org/0000-0002-4285-0623
2 Universitas Islam Negeri Jakarta, Indonesia, [email protected], orcid.org/0000-0003-0973-8602
3 Institut Agama Islam Negeri Batusangkar, Indonesia, [email protected], orcid.org/0000-0001-8853-221X
Received: 10.05.2019 Accepted: 01.07.2019
Rizal FAHLEFI & Asyari HASAN & Alimin ALIMIN
172
In a golden age of Islamic government, zakat is able to become an instrument
for the welfare of the people because zakat is managed as amanah and
professionally (Surur, 2006). The potential of zakat could grow and develop well if
zakat is also managed in accordance with legal rules and the context of dynamic
socio-economic development. Therefore, the management of zakat is an important
factor and determines the success of a zakat institution like BAZNAS in attaining
its objective, namely, making zakat become a source of fund and an asset having
potentials in community, social, or public empowerment.
Zakat collection and its distribution are two of the main jobs of BAZNAS. There
has been a rapid development in the zakat collection and its distribution in
BAZNAS at the regency/city level in the province of West Sumatera, particularly
in BAZNAS of Tanah Datar Regency, BAZNAS of Agam Regency, and BAZNAS of
Bukittinggi City. The research has found that the national average amount of zakat that has been able to be collected in Indonesia was less than 1 % of its potency (Canggih, Fikriyah and Yasin, 2017). Meanwhile, the amount of zakat
collection of the three BAZNAS offices in the province of West Sumatera was far
above the national average, it has reached 5 % - 15 % of its potency. The success in zakat collection and its distribution in a BAZNAS office is surely inseparable
from the collection and distribution management which is professionally done.
Empirical studies of zakat are viewed from various aspects. Previous research
has discussed zakat and poverty alleviation (Arif, 2018; Hoque, Khan, and
Mohammad, 2015; Jaelani, 2015; Shaikh, 2016; Shirazi and Fouad bin Amin, 2009), effectiveness and efficiency of zakat institutions (Al-Ayubi, Ascarya and
Possumah, 2018; Wahab and Rahman, 2011), constraints faced by zakat institutions (Asnaini, 2011), and management of zakat institutions (Ahmad
Razimi, Romle, and Muhamad Erdris, 2016; Aziz, Jamil, Ismail and Rahman,
2013; Hudayati and Tohirin, 2010; Saidurrahman, 2013). However, no studies
have been found that specifically examine the management model of collecting and distributing zakat, especially the zakat management model in regency/city
BAZNAS.
The research of Huda et al. (Huda, Anggraini, Ali, Mardoni and Rini, 2014) stated that there are three kinds of priority problems and zakat management
solutions, they are divided based on stakeholder management institutions, namely (a) government, (b) zakat management organization, and (c) muzakki (zakat giver) and mustahik (zakat beneficiary). The other research (Sari, Bahari
and Hamat, 2013) explains that since 1999 zakat management in Indonesia has been more systematic. But however, zakat management in Indonesia is not
optimal and has not been able to explore the huge potential of zakat in this
country with the largest Muslim population. According to the research, these
weaknesses come from the community (sociological aspects), the government (regulatory aspects), and the amil (management aspects).
Good management is an absolute matter in zakat management because it
would give impact on the accomplishment of the program on the whole, which includes the collection and distribution program. This study aims to describe the
managerial steps taken by BAZNAS in the regency/city in the province of West
Sumatera particularly the BAZNAS of Tanah Datar Regency, BAZNAS of Agam Regency, and BAZNAS of Bukittinggi City in the course of zakat collection and its
distribution. So that, these steps could serve as reference for other regency/city level BAZNAS offices in managing zakat in their respective regions.
Uluslararası Ekonomi, İşletme ve Politika Dergisi
International Journal of Economics, Business and Politics
2019, 3 (2), 171-182
173
2. Literature Review
The word zakat is a derived form of the word zaka, which has the meanings of
‘blessing’, ‘growth’, and ‘chastity’ (Anis, Muntashir, Al-Syawaliyah and Muhammad Khalfullah Ahmad, 1972). As a term, zakat is the obligatory payment
of a muslim to the needy to physically and spiritually purify his or her wealth after it reaches its haul (required amount possessed) and nisab (required length of time
of possession) (Jum’ah, 2000). It is unallowable for one who claims to believe in
Allah and in the last day to be reluctant to do acts of charity (including by means of paying zakat) (Yusuf, 1979).
Zakat has two straightforward benefits. Firstly, the payer himself gets
purification and spiritual benefits. Secondly, zakat helps those who are not able
to fulfill their needs independently. For e.g. orphans, widows, handicaps, poor people, etc. (Usmani and Qazi, 2008). Zakat’s spiritual dimension cannot be
underestimated, particularly since it holds a great deal of psychological as well as material importance to Muslims. Those who give and receive zakat are bound
together through this mutual love encouraged by the distribution of wealth. In the ideal Islamic society, the poor are admonished against begging. Therefore, zakat
plays the important role of disbursing wealth while preserving the needy person’s integrity. Receiving zakat without the humiliation of begging evokers a sense of
purity and allays feelings of envy, jealousy, and hatred toward the rich (Esposito, 1995). In social and economic contexts, it aims to reduce the socio-economic
differences and solve the socio-economic problems, so it is considered to be the
most important socio-economic institution and known as a means of achieving
social justice (Ismail, 2013; Oran, 2009; Sarif and Kamri, 2009).
In some present Islamic countries like Saudi Arabia, Sudan, Libya, and Pakistan, zakat is made obligatory by a state law of zakat obligation (wajib qanuniyyan) and fully managed by authorized institutions. Meanwhile, some other
Islamic states do not make zakat obligatory based on a state law; instead, it is left
to individual awareness, meaning that individuals are given freedom to decide whether or not to pay zakat as religious obligation (wajib diniyyan) (Taufiq, 2006).
The governance structure of zakat management depends fully upon the perception
of the state towards the role of zakat system. To those who position zakat system
as complementary to the fiscal policy, they would treat zakat institution as the
part of governmental administration, and vice versa.
In Indonesia, the zakat collection is voluntary in nature, meaning that, as
previously mentioned, it is left to the individual’s awareness of his or her obligation as muslim. Then, zakat is collected by governmental and non-governmental (or
private) institutions, but Kasri and Putri (Kasri and Putri, 2018) stated that non-
government institutions in Indonesia were flexible enough to run programs.
Management of zakat collection and its distribution can be reinforced too by
using financial technology (Aulia Rachman and Nur Salam, 2018; Mulyadi, Hakim, Mulazid, Supriyono and Meiria, 2018; Rahman, Dahlan, Nurasyikin, Awang and Mahmood, 2015), but not all of zakat agencies can apply this
technology. Availability of quality human resources is the main factor to be able to realize it. The quality human resources can improve not only zakat collection
and its distribution but also zakat management in general.
3. Method
The research used the case study method. The research was conducted in three regency/city BAZNAS offices in Sumatera Barat, namely Tanah Datar Regency,
Rizal FAHLEFI & Asyari HASAN & Alimin ALIMIN
174
Agam Reegency, and Bukittinggi City. The sources of the research data were head officials, secretariat staffs, field personnel, Zakat Collecting Unit (UPZ) officials,
and related documents of BAZNAS. The researcher collected detailed information
using a variety of data collection procedures. The data were obtained by using
interviews, observations, and documentations. The analysis of the data in the qualitative research was a process of seeking and systematically arranging the
data obtained from interview results, field notes, and documentations by way of
organizing the data into categories, breaking them down into units, making
syntheses, constructing them into patterns, selecting the data that were important
and to be studied, and drawing conclusions.
4. Results and Discussion
The management of zakat collection and its distribution in the regency/city
level BAZNAS in West Sumatera, particularly the Tanah Datar, Agam, and
Bukittinggi BAZNAS, is done through a POSCAC management. This management
have a series of activities. The first character of POSCAC is P (planning). The planning of zakat collection and its distribution can be described as follows.
Planning of POSCAC management means planning of zakat collection and its
distribution. Zakat collection planning covered five aspects, they are planning of
zakat collection targets, programs, schedule, budget, and procedure operational
standart, whereas zakat distribution planning covered five aspects too, they are
planning of zakat distribution targets, programs, schedule, budget, and procedure
operational standart.
The first activity done by the officers of the regency/city level BAZNAS in the planning step is holding a work meeting to discuss the planning of zakat collection
and its distribution. The meeting is attended by all elements of the officers and secretariat staffs. The meeting discusses the targets to be attained of zakat
Pla
nnin
g
Zakat Collection
Planning
Zakat Collection Targets
Zakat Collection Programs
Zakat Collection Schedule
Zakat Collection Budget
Zakat Collection Procedure Operational Standart
Zakat Distribution Planning
Zakat Distribution Targets
Zakat Distribution Programs
Zakat Distribution Schedule
Zakat Distribution Budget
Zakat Distribution Procedure Operational Standart
Uluslararası Ekonomi, İşletme ve Politika Dergisi
International Journal of Economics, Business and Politics
2019, 3 (2), 171-182
175
collection and its distribution. The meeting also discusses the programs to be run to actualize it, maps zakat resources and regions, makes the activity schedule,
and so on. With the resulting decisions of the meeting afterwards passed on to the division of zakat collection and the division of zakat distribution to be followed
up.
Programs of zakat collection from muzakki who are civil servant are held in
coordination with regional government. The commitment and actual role of regional government in assisting the zakat collecting make the job of BAZNAS in
collecting zakat from civil servant become lighter. Besides programs of collecting
zakat from civil servant, BAZNAS also makes programs of zakat collection from
muzakki who are not civil servant, namely, those who are business people,
merchants, farmers, and so on. Differing from zakat collection from civil servant,
zakat collection from muzakki who are not civil servant requires maximum effort
in order that they are willing to give their zakat to the needy through BAZNAS.
Programs of zakat collection from those who are not civil servant are designed and
conducted independently by BAZNAS.
The second character of POSCAC is O (organizing). The organizing of zakat
collection and its distribution can be described as follows.
Organizing of POSCAC management means organizing of zakat collection and
its distribution. Zakat collection organizing covered three aspects, they are
identification of collection activities, classification of collection activities, and
regulation of implementation of collection activities. As for zakat distribution organizing covered three aspects too, they are identification of distribution
activities, classification of distribution activities, and regulation of implementation
of distribution activities The steps of organizing are taken by the division of zakat
collection and division of zakat distribution of regency/city level BAZNAS. At this
stage, officials of the two divisions organize the activities to be done in the course
of running the collection and distribution programs. BAZNAS forms a work team to be responsible for the activities. In organizing the activities, the officials of
BAZNAS synergize with the secretariat staffs.
Org
aniz
ing
Zakat Collection
Organizing
Identification Of Zakat Collection Activities
Classification Of Zakat Collection Activities
Regulation Of Implementation Of Zakat Collection Activities
Zakat Distribution
Organizing
Identification Of Zakat Distribution Activities
Classification Of Zakat Distribution Activities
Regulation Of Implementation Of Zakat Distribution Activities
Rizal FAHLEFI & Asyari HASAN & Alimin ALIMIN
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The third character of POSCAC is S (staffing). The staffing of zakat collection
and its distribution can be described as follows.
Staffing of POSCAC management means occupying. Staffing of zakat collection
and its distribution is the right human resources placement process to carry out activities in order to collect zakat and distribute it. Zakat collection organizing
covered three aspects, they are human resources preparation and development for zakat collection, human resources placement for zakat collection, and
delegation of authority and responsibility for zakat collection. Zakat distribution
organizing covered three aspects too, they are human resources preparation and development for zakat distribution, human resources placement for zakat distribution, and delegation of authority and responsibility for zakat distribution.
The fourth character of POSCAC is C (coordinating). The coordinating of zakat collection and its distribution can be described as follows.
Sta
ffin
g
Zakat Collection
Staffing
Human resources preparation and development for zakat collection
Human resources placement for zakat collection
Delegation of authority & responsibility for zakat collection
Zakat Distribution
Staffing
Human resources preparation and development for zakat distribution
Human resources placement for zakat distribution
Delegation of authority & responsibility for zakat distribution
Coord
inati
ng
Zakat Collection
Coordinating
Internal coordination of zakat collection
External coordination of zakat collection
Zakat Distribution Coordinating
Internal coordination of zakat distribution
External coordination of zakat distribution
Uluslararası Ekonomi, İşletme ve Politika Dergisi
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2019, 3 (2), 171-182
177
Coordinating of POSCAC management means establishing effective
communication with related elements, internal and external, to achieve the purpose of zakat collection and its distribution. Coordination of zakat collection
and its distribution covered two aspects, they are coordination with internal
elements and coordination with external elements of BAZNAS. In this context, internal coordination is coordination between internal elements of BAZNAS, they
are head officers, division officers, secretariat staffs, and volunteers. As external
coordination is coordination with external elements of BAZNAS of regional government, government agencies, religious institutions, schools/madrasahs,
and other related elements.
The fifth character of POSCAC is A (actuating). The actuating of zakat collection
and its distribution can be described as follows.
Actuating of POSCAC management means operating. As for the activities actuated in the course of zakat collection, they are socialization, gathering data
on muzakki, forming receiving zakat service centers, opening zakat receipt
services, and guidance of muzakki. The activities actuated in the course of zakat distribution are input data of prospective mustahik, survey of prospective mustahik, verification of survey results, determination as mustahik, guidance of
mustahik, and giving zakat funds to mustahik.
The socialization of zakat is done as effort to educate society members in order
that they have awareness of the obligation of paying zakat and are willing to pay
their zakat through the officially appointed institution, namely BAZNAS. The
Actu
ati
ng
Zakat Collection
Actuating
Socialization of zakat collection
Gathering data on muzakki
Forming zakat receiving service centers
Opening zakat receipt services
Guidance of muzakki
Zakat Distribution
Actuating
Input data of prospective mustahik
Survey of prospective mustahik
Verification of survey results
Deterination as mustahik
Guidance of mustahik
Giving zakat funds to mustahik
Rizal FAHLEFI & Asyari HASAN & Alimin ALIMIN
178
socialization needs to be done in order that the zakat potential could be gathered
from muzakki to the maximum, so that it could be used to actualize the welfare of
the people concerned. The socialization of zakat by regency/city level BAZNAS is
done in a sustainable way.
The socialization to muzakki who are civil servant is done at various
government institutions, universities, schools, and so on. BAZNAS, through its socialization team, invites muzakki who are civil servant to pay their zakat in full
(2.5% of what is earned) to BAZNAS. The socialization team distributes forms to be filled in as statements of their willingness to pay their zakat through BAZNAS.
Socialization of rules of zakat is also delivered to muzakki who are not civil servant
like members of such organizations as those of business people, merchants, and
people with the same professions, farmers, and members of the public in general.
The socialization is done through religious lecture at mosques, door to door, and so on.
Besides, BAZNAS officers also socialize zakat non-formally in every
opportunity. As a result, more muzakki started to pay their zakat to BAZNAS. The
main challenge that BAZNAS is confronted with in its socialization of zakat to
muzakki who are not civil servant is changing their habit of directly giving zakat to close friends or people around them into willingness to pay their zakat through
BAZNAS because often direct giving of zakat to whoever receives it does not hit
the target, meaning that it is often given to people who actually should not receive it while, on the contrary, those who have the right to it, instead, often do not
receive it. Therefore, BAZNAS needs to prepare socialization material appropriate for bringing awareness to people so that they are willing to pay their zakat through
BAZNAS.
The socialization team consists of two to three people. The team members are
BAZNAS head officials who are competent in giving both the theoretical and practical aspects of such socialization. Besides its head officials, BAZNAS also
involves other parties in the socialization, like government and ulama. Besides
face-to-face socialization, BAZNAS also conducts socialization through mass
media like local television, radio, newspapers, and so on. The socialization
material delivered is related to making the people concerned aware of their obligation of paying zakat, the right way to do it, namely, through amil, and the way BAZNAS works as amil zakat.
The socialization of zakat and muzakki’s statement of willingness to pay zakat to BAZNAS are followed up with the formation of zakat receiving service centers.
Zakat Collecting Unit (Unit Pengumpul Zakat ‘UPZ’) is an organizational unit
formed by BAZNAS at a work unit or regional unit and assigned with the job of zakat receiving service from muzakki who pay their zakat. The formation of UPZ
has the purpose of making things run smoothly and making them convenient for muzakki in paying their zakat. UPZ is formed at governmental institutions,
subdistricts, universities, schools/madrasahs, business companies, mosques,
and so on. Officials of UPZ are appointed through a written decree of the head of
BAZNAS in accordance with candidates’ names proposed by the institution, school, or mosque concerned. Muzakki who do not have an UPZ for their own
needs yet could individually pay their zakat directly to BAZNAS or through various
forms of zakat receiving service that has been provided by BAZNAS, namely, zakat counters, marketing staffs, zakat boxes, muqayyadah collecting, or directly
submitted by muzakki to BAZNAS bank account.
Uluslararası Ekonomi, İşletme ve Politika Dergisi
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2019, 3 (2), 171-182
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In gathering zakat, BAZNAS does it in the following ways, regular gathering
and independent gathering. Regular gathering, namely, gathering zakat through
UPZ that has been formed, which is responsible for only receiving zakat paid by
muzakki, with the zakat thus collected being afterward submitted to the BAZNAS
bank account or directly delivered to the BAZNAS office. Independent gathering, namely, gathering zakat from muzakki/members of the public in general who are
willing to pay their zakat through BAZNAS, with the gathering done through various forms of zakat receiving service. Muzakki who have paid their zakat
through the regency/city level BAZNAS are given further sustainable guidance. It has the purpose to improve their understanding of the zakat obligation and
eliminating any doubts in paying zakat through BAZNAS.
As for the activities actuated in the course of zakat distribution, they are
initiated by input data of prospective mustahik of each region. BAZNAS asks that
the each UPZ creates a list of prospective mustahik names in its region. BAZNAS
also inputs prospective mustahik data based on proposals submitted
individually/collectively or based on community reports on emergency conditions. BAZNAS recapitulated prospective mustahik data and then grouped them
according to the division of regions to be surveyed. After all, BAZNAS surveys the real conditions of prospective mustahik and verifys results of survey. The survey
is carried out by field officers to get complete information about the actual conditions of prospective mustahik, and to ascertain whether the prospective
mustahik really has the right to receive zakat in accordance with the stipulated
conditions and criteria.
The results of the survey conducted by field workers were submitted to the
distribution division to be verified by the verification team. This team will recommend prospective mustahik to be determined as mustahik through the
Decree of the Head of the Regency/City BAZNAS. BAZNAS determinates mustahik
who will receive zakat based on data veryfication. For those who are not eligible,
the administrators make a letter containing information and explanation of why they cannot receive zakat. All mustahik that have been determined as zakat
recipients, are invited by BAZNAS to come at a time and place that has been determined to be given guidance on how to manage zakat funds and subsequently
the distribution of zakat funds to mustahik is carried out.
The last character of POSCAC is C (controlling). The controlling of zakat
collection and its distribution can be described as follows.
Rizal FAHLEFI & Asyari HASAN & Alimin ALIMIN
180
The collection and distribution of zakat are controlled by periodic monitoring
and evaluation (of the related activities done; the amount of zakat gathered and
given, the zakat collection and distribution development in each UPZ). The
collection division of the regency/city level BAZNAS also makes zakat reception
reports (consisting of monthly reports, semester reports, and annual reports) submitted to the officials. At the end of the year, the zakat collection and
distribution activities on the whole are reported to the Regent, Regional Council of People’s Representatives (DPRD), and BAZNAS of the province as a form of
stating accountability. Besides, the regency/city level BAZNAS also has a report of the zakat collection and distribution activities and the amount of zakat fund
transparently. The report is published in various mass media.
Based on research findings that have been described previously, it is clear that zakat collection and its distribution by BAZNAS in the regencies/cities in the
province of West Sumatera, particularly in BAZNAS of Tanah Datar Regency, BAZNAS of Agam Regency, and BAZNAS of Bukittinggi City, are taken through a
series of activities that could be classified into six functions of management,
namely, planning, organizing, staffing, coordinating, actuating, and controlling
(POSCAC). By taking the management steps as described above, the regency/city BAZNAS has successfully collected zakat from muzakki in a great amount and
distributed it to mustahik, and this amount has continued to grow from year to
year.
The results of this study are different from those of Jaelani (Jaelani, 2015) who formulated zakat management in order to eradicate poverty in Indonesia in four
management steps, namely planning, implementation, reporting control, and
accountability. However, these six management functions (POSCAC) have relevance to BAZNAS functions in carrying out their duties as zakat managers as
mentioned in Law No. RI. 23 of 2011.
Contr
ollin
g
Zakat Collection Controlling
Monitoring and evaluation of zakat collection
Reporting of zakat collection
Auditing of zakat collection
Publication of zakat collection
Zakat Distribution Controlling
Monitoring and evaluation of zakat distribution
Reporting of zakat distribution
Auditing of zakat distribution
Publication of zakat distribution
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2019, 3 (2), 171-182
181
5. Conclusion
The collection and distribution of zakat in the regency/city BAZNAS are
conducted through a series of activities. The management steps of zakat collection
and its distribution serve in sequence the six functions of management, namely,
planning, organizing, staffing, coordinating, actuating, and controlling (POSCAC).
By implementing this management, the regency/city BAZNAS in the province of West Sumatera has been able to collect zakat above the national average amount
and distribute it effectively. Therefore, these management steps could serve as
reference for other regency/city BAZNAS, particularly for the regencies/cities BAZNAS that have many problems in zakat collection and its distribution in their
respective regions.
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